3108. Deputy Ken O'Flynn asked the Minister for Health given that the Department's reply of 20 May 2026 confirmed that non-pay costs including heat, power, light and insurance are not devolved within current ICT and financial systems, to confirm whether steps are underway to develop a true cost model for home support service delivery that would allow a like-for-like value-for-money comparison between directly employed and externally procured provision; and if she will make a statement on the matter. [54840/26]

As this is an operational matter, I have asked the Health Service Executive to respond directly to the Deputy as soon as possible.